产业集群的成本管理研究毕业论文.doc

毕业论文 （20_ _届） 产业集群的成本管理研究 摘　　要 块状经济向产业集群升级过程中,从理论而言，企业间的合作越来越紧密，使得企业成本降低空间超越了企业边界，提升了产业集群的整体竞争优势。但是，在实际中因各种原因使跨企业成本管理还存在很多问题，因此对此研究，有利于促进产业集群的转型升级。 本文以慈溪小家电产业园区为调查对象，通过问卷调查，了解目前块状经济向产业集群转型升级的基本情况，以及各企业在自身成本管理和对产业集群的成本管理方面的相关问题。经过描述性统计的方法发现转型过程中存在的问题，如对产业集群及跨组织成本管理的认识不足；企业间的合作不紧密；配套服务还有待于完善；行业协会作用还有待强化等。为此提出了六方面建议即：要大力宣传产业集群及其跨组织成本管理的优势，提高企业对产业集群优势的认识；加强上下游企业的合作关系，完善产业链，优化产业集群价值链，降低成本；加强产业园区的基础设施，增强企业间的信息交流，更好的适应外部环境的变化；构建有效的跨企业成本管理机制，做好成本的协调；共同打造产业集群的品牌，拉长产业链；运用先进的成本管理方法，提高企业成本管理水平。从而为单位成本降低奠定基础，也促使集群内企业达成共赢，提升产业链和价值链。最终为慈溪小家电块状经济向产业集群的转型升级提供帮助。 关键词：Abstract In the massive economy to industrial cluster upgrade process, the cooperation between enterprises and cluster become more and more close. As for theory is concerned makes the enterprise cost reduce space beyond the enterprise boundary, and enhances the whole competitive advantage of industrial clusters. However, for various reasons to make cross enterprise cost management has many problems in practice, so this research will be helpful for promoting transformation and upgrading of industrial clusters. The article is based on small home appliance industrial park in Ci Xi and makes fully use of questionnaire survey to understand the current massive economy transformation and upgrading of industrial cluster the basic situation and also analyze the cost management of industrial clusters of the demand of each enterprise. Through the methods descriptive statistics found the problem in the process of transformation, such as industrial cluster and inter-organization for lack of awareness of the cost management. The cooperation between enterprises is not close ; Supporting service remains to be perfect ; Industry association remains to be the strengthening effect and so on. Therefore put forward six Suggestions namely: Will the publicity industrial cluster and inter-organization cost management, enhance the enterprise the advantage of industrial cluster advantage understanding ; Strengthen the cooperation relations, upst